Articles with the same tag -- Department of Academic Journals, SUFE

CORPORATE FINANCE | F270

Impression Management of Goodwill Impairment Firms and R&D Expenditure Capitalization: Empirical Evidence from 2007-2021 A-Share Listed Companies

Dong Xinge, Han Liangliang, Dong Yinghou

The credibility of firms gradually collapses with the increase of goodwill impairment, so recovering the loss of reputation and stock price caused by goodwill impairment has become the top...

First published at: May 20, 2024

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doi:10.16538/j.cnki.fem.20230831.201

Foreign Economics & Management, Vol. 46, Issue 05, pp. 86 - 103

| F272

Can Digital Government Construction Reduce Enterprises’ Non-productive Expenditure? Empirical Evidence from China’s Listed Companies

Yu Wenchao, Wang Dan

Continuously reducing market transaction costs is one of the main objectives of building a unified national market. From the market microstructure perspective, non-productive expenditure (...

First published at: Jan 03, 2024

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doi:10.16538/j.cnki.jfe.20231018.301

Journal of Finance and Economics, Vol. 50, Issue 01, pp. 124 - 138

| F061.3;F063.4

Catastrophic Out-of-pocket Payments for Health and Poverty: Micro Evidence from China

Xie

Out-of-pocket (OOP) payments for health can become disastrous over time and have an impact on individual health equity and well-being. Catastrophic out-of-pocket payments for health due to...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.004

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 47 - 63,107

| F241.4

The Policy Effect of China’s Medical and Health System Reform：Based on the Investigation of Pilot Comprehensive Medical Reform

Sun Guangya, Zhang Zhengyu, Sun Yaping

Comprehensive medical reform is important to explore the medical and health system reform. It is the main direction of deepening medical reform, which is a powerful driving force for build...

First published at: Sep 03, 2021

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doi:10.16538/j.cnki.jfe.20210606.403

Journal of Finance and Economics, Vol. 47, Issue 09, pp. 19 - 33

| F812.7

Does Fiscal Expenditure Promote the Upgrading of Regional Manufacturing Industry? Empirical Test Based on the Dual Perspective of Infrastructure and Basic Public Services

Jia Tingyue, Wang Xiaoyang, Si Jichun, et al

The Fifth Plenary Session of the 19th CPC Central Committee set the tone that China’s manufacturing industry should upgrade to advanced, intelligent and high quality. In the traditional t...

First published at: Dec 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.06.005

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 06, pp. 67 - 81

| F810

Economic Exogenous Shocks, Residents’ Welfare and Optimal Fiscal Expenditure Rules

Zhao Weimin, Guan Zhihua

How to use fiscal expenditure rules to deal with exogenous shocks, most of the existing studies start from the perspective of stabilizing economic fluctuations, pay insufficient attention ...

First published at: Dec 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.06.004

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 06, pp. 52 - 66,137

| F812.0；F207

Evaluation of the Poverty Reduction Effect of Central Transfer Payments: Basic Facts, Potential Mechanisms and Promotion Paths

Xu Ming

Since the reform and opening up, in order to deal with the imbalance of regional development, the central government has invested a lot of fiscal transfer payments to the western region, a...

First published at: May 03, 2021

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doi:10.16538/j.cnki.jfe.20201115.404

Journal of Finance and Economics, Vol. 47, Issue 05, pp. 109 - 123

| F812.2

Does Equalization Transfer Payment Affect the Structure of Local Government Expenditure?

Chu Deyin, Li Yue, Fei Maosheng

The 1994 “tax-sharing” reform started under the background of a sharp decline in government financial resources and a weakening of macro-control capabilities. Although the inco...

First published at: Aug 03, 2020

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doi:10.16538/j.cnki.jfe.2020.08.007

Journal of Finance and Economics, Vol. 46, Issue 08, pp. 94 - 107

| F061.5

Does New Rural Cooperative Medical Insurance Improve the Health of Rural Residents？

Zhao Weimin

Since 2012, China’s provinces have gradually introduced a serious illness insurance（SII）in the new rural cooperative medical system（NCMS）. Based on the micro-household survey dat...

First published at: Jan 01, 2020

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doi:10.16538/j.cnki.jfe.2020.01.010

Journal of Finance and Economics, Vol. 46, Issue 01, pp. 141 - 154

| F061.3

Does Family Education Expenditure Reduce the Household’s Poverty Vulnerability in Rural China?An Empirical Study Based on CFPS Data

Si Lijuan

The problem of rural poverty is a fundamental issue related to the comprehensive construction of a well-off society. Although the implementation of poverty alleviation policies and the pro...

First published at: Nov 01, 2019

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doi:10.16538/j.cnki.jfe.2019.11.003

Journal of Finance and Economics, Vol. 45, Issue 11, pp. 32 - 44